Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
The HC allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of CGST Act for non-filing statutory returns for six months was set aside. The petitioner was directed to file pending returns, pay defaulted tax with interest and belated filing fees within 45 days.
The HC allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of CGST Act for non-filing statutory returns for six months was set aside. The petitioner was directed to file pending returns, pay defaulted tax with interest and belated filing fees within 45 days.
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